https://www.taxtmi.com/caselaws?id=751777 Separate proprietary or corporate units with distinct locations, registrations, bank accounts, books of account and returns could not have their clearances clubbed for denial of SSI exemption absent proof of common funding, mutuality of interest, financial flowback or sham existence. Job work by itself did not justify treating the units as one pooled turnover, so the clubbing-based denial of exemption was unsustainable. Confiscation and redemption fine also could not survive where the goods were not seized and were not available, because such consequences presuppose availability of the goods. The impugned order was therefore not sustainable and the assessee obtained relief. en-us Tue, 23 Apr 2024 00:00:00 +0530 Thu, 25 Apr 2024 06:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751777 Separate proprietary or corporate units with distinct locations, registrations, bank accounts, books of account and returns could not have their clearances clubbed for denial of SSI exemption absent proof of common funding, mutuality of interest, financial flowback or sham existence. Job work by itself did not justify treating the units as one pooled turnover, so the clubbing-based denial of exemption was unsustainable. Confiscation and redemption fine also could not survive where the goods were not seized and were not available, because such consequences presuppose availability of the goods. The impugned order was therefore not sustainable and the assessee obtained relief. Case-Laws Central Excise Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751777